Resources & Publications

December 2012
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Individual Articles

Flexible Budgeting Meets Sustainability at Bacardi Limited
By Jon Bartley, CPA; Frank Buckless; Y.S. Al Chen, CMA, CFM, CPA, CGMA; Stephen K. Harvey, P.E.; Scott Showalter, CPA, CGMA, CGFM; and Gilroy Zuckerman
Bacardi Limited developed an innovative measurement methodology to help the company analyze its sustainability performance and the resulting impacts. Focused on three environmental aspects—water consumption, energy consumption, and greenhouse gas emissions—the Bacardi Efficiency Index Method uses principles of activity-based flexible budgeting to produce indices of improvement based on physical quantities instead of monetary amounts.


10 Benefits of Synced Data
By Diane J. Janvrin, CMA, CPA; Eric L. Eckerman; and Duoyuan Sun
With the myriad reports expected from companies these days, keeping track of changes or updates to data can get complicated. Synced data lets you create integrated reporting content while streamlining the editing and review process. Data changed in one location gets updated wherever it is used, and collaboration is simplified.


Controlling Legal Costs for Small Businesses
By George D. Schmelzle, CPA, and Olen L. Greer, CMA
There are several commonsense methods that small businesses can use to reduce legal costs. The authors provide a checklist to help find the right attorney, identify areas in the client-attorney relationship that can be managed to avoid paying for unnecessary or inferior work, and discuss alternative payment models that provide greater financial control to the client.


Making the Job Interview Work for You
By William N. Bockanic, J.D.
The successful interview will distinguish you from the competition. You should be prepared with the right questions to ask and know which ones to avoid. The author covers appropriate dress, the special circumstances that can arise in a dinner interview, and other tips to help you have a successful interview.

Columns

PERSPECTIVES
Creativity Amid Chaos


TAXES
State Income Tax and IRAs


ETHICS
Responsibility Reporting Is Getting More Attention


LEADERSHIP
Wanted: Courageous Leaders


CERTIFICATION
From CEO to CMA


IMA LIFE
Following a Passion

Departments

SF BULLETIN
• Election Results Decrease Likelihood of Financial Reporting Reform
• International Groups Endorse Margins on Nonfinancial Companies
• Books: The Conversation Starter
• Congratulations, New CMAs


EXCEL
Excel 2013 Solves the Two-Monitor Problem


ACCESS
Master Budget Project: Direct Materials Budget, Part 1


XBRL
The SEC and Interactive Data


TOOLS OF THE TRADE
Apple iPad Mini, Samsung Galaxy Note II, Nexus 10 Tablet, Griffin SmartTalk Solar


TECH FORUM
“Siri, should I ask Google?”


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